As earlier noted by Zielinski (1979) the subspecies xanthoderma is hardly distinct from ssp. wallichiana as mentioned by Melville & Heybroek (1971); the taxa in question overlap in their distributional range i.e. glandular forms (ssp. xanthoderma) are met with in Nepal (Polunin, Sykes & Williams 2181! BM) and not restricted to the western limits of the species area. On the other hand eglandular forms approaching subspecies wallichiana are found in Nuristan area (Edelb .9922, fide Zielinski, l.c. 4).

Plants from our area are not typical of subspecies wallichiana. From herbarium speciemens studied, it appears that these plants are intermediate in character to Ulmus wallichiana and Ulmus chumlia. The leaves have a serration which is more blunt and regular than in Ulmus wallichiana but more complex than in Ulmus chumlia. The indument is of a mixed type with some glandular hairs as in Ulmus chumlia. The inflorescence and the shape, colour and pubescence of the samara is intermediate. The occurance of hybrids (Ulmus wallichiana x chumlia) is already known (Zielinksi, l.c. 8) which Melville & Heybroek have probably been calling Ulmus wallichiana ssp. Xanthodenna. Unless thorough field studies are made, .I agree with Zielinski in regarding the subspecies xanthoderma as synonymous with the subspecies. More herbarium material supplemented by field observation is required to draw definite conclusion regarding the delimitation of taxa in Ulmus wallichiana.